Nebraska Individual Income Tax
Rates for Tax Year 2006

Horizontal Rule

Single Taxpayers
If taxable income is:    
over but not over The Nebraska tax is:
$0 $2,400   2.56% of taxable income
2,400 17,500 $61.44 + 3.57% of the excess over $2,400
17,500 27,000 $600.51 + 5.12% of the excess over $17,500
27,000 ----- $1,086.91 + 6.84% of the excess over $27,000*
$106 personal exemption credit.

Married Taxpayers Filing Joint Returns and Surviving Spouses
If taxable income is:    
over but not over The Nebraska tax is:
$0 $4,000   2.56% of taxable income
4,000 31,000 $102.40 + 3.57% of the excess over $4,000
31,000 50,000 $1,066.30 + 5.12% of the excess over $31,000
50,000 ----- $2,039.10 + 6.84% of the excess over $50,000*
$106 personal exemption credit.

Married Taxpayers Filing Separate Returns
If taxable income is:    
over but not over The Nebraska tax is:
$0 $2,000   2.56% of taxable income
2,000 15,500 $51.20 + 3.57% of the excess over $2,000
15,500 25,000 $533.15 + 5.12% of the excess over $15,500
25,000 ----- $1,019.55 + 6.84% of the excess over $25,000*
$106 personal exemption credit.

Head of Household
If taxable income is:    
over but not over The Nebraska tax is:
$0 $3,800   2.56% of taxable income
3,800 25,000 $97.28 + 3.57% of the excess over $3,800
25,000 35,000 $854.12 + 5.12% of the excess over $25,000
35,000 ----- $1,366.12 + 6.84% of the excess over $35,000*
$106 personal exemption credit.